Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.
General Details
Denomination
Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.
Procedure type
Taxation
Subject
Taxes
Purpose
Access to the records and files that are part of a file concluded on the date of the request, by a taxpayer who has been a party to the procedure.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Request
Phases of the procedure/service
Start: Presentation of the access request.
Procedure: By the body that processed the file.
End: Resolution of the body that processed the file.
Enforcement: If the documents that make up the file are stored by electronic, computer or telematic means, access will be provided to the interested party by said means. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.
Forms
Resolution deadline
1 Month/s
Resolution body
Taxpayer's Ombudsman
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 58/2003, of December 17,
on Tax General. Article 99.5. (BOE December 18, 2003)
-
Royal Decree 1065/2007, of July 27,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Article 94. (BOE 5-September-2007)